The registration granted to a person is liable to be cancelled, if the said person, - (a) does not conduct any business from the declared place of business; or 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions of this Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder]. 3 [(d) violates the provision of rule 10A ] 4 [(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B .] 5 [(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.] of the provisions of this Act, or the rules made thereunder.\"
Amendment notes
1. Substituted (w.e.f. 22.06.2017) vide Notification No. 07/2017 -CT dated 27.06.2017 for \"(b) issues invoice or bill without supply of goods or services in violation
2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
3. Inserted vide Notification No.31/2019 - CT dated 28.06.2019.
4. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
5. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
","words":301,"text_source":"published"},"rule":{"number":"21","heading":"Registration to be cancelled in certain cases","text":"The registration granted to a person is liable to be cancelled, if the said person, - (a) does not conduct any business from the declared place of business; or 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions of this Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder]. 3 [(d) violates the provision of rule 10A ] 4 [(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B .] 5 [(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.] of the provisions of this Act, or the rules made thereunder.\" Amendment notes 1. Substituted (w.e.f. 22.06.2017) vide Notification No. 07/2017 -CT dated 27.06.2017 for \"(b) issues invoice or bill without supply of goods or services in violation 2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020. 3. Inserted vide Notification No.31/2019 - CT dated 28.06.2019. 4. Inserted vide Notification No.94/2020 - CT dated 22.12.2020. 5. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.","html":"The registration granted to a person is liable to be cancelled, if the said person, - (a) does not conduct any business from the declared place of business; or 1 [(b) issues invoice or bill without supply of goods or services 2 [or both] in violation of the provisions of this Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder]. 3 [(d) violates the provision of rule 10A ] 4 [(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; or (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under section 39 for the said tax periods; or (g) violates the provision of rule 86B .] 5 [(h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.] of the provisions of this Act, or the rules made thereunder.\"
Amendment notes
1. Substituted (w.e.f. 22.06.2017) vide Notification No. 07/2017 -CT dated 27.06.2017 for \"(b) issues invoice or bill without supply of goods or services in violation
2. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
3. Inserted vide Notification No.31/2019 - CT dated 28.06.2019.
4. Inserted vide Notification No.94/2020 - CT dated 22.12.2020.
5. Inserted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
","words":301,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/21/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}